Per Justice U.L. Bhat :

Appellant, a unit or division of M/s. Steel Authority of India Ltd. (SAIL), a Government of India Undertaking is an integrated steel plant, manufacturing goods falling under Chapters 72 and 73 of Central Excise Tariff Act, 1985. Central excise duty on these goods was changed from specific rate to ad valorem rate with effect from 1.9.92. The dispute in the appeal relates to deductions claimed in price lists effective from 1.9.92. Assistant Collector issued show cause notice proposing to disallow seven deductions claimed in the price lists. Appellant resisted the notice; however, Assistant Collector disallowed the deductions. In appeal, Collector (Appeals) allowed some of the deductions claimed, but confirmed the disallowance of deductions on three counts, namely, special discount granted to sister plants of SAIL, siding and haulage charges inside the factory premises and contribution towards Joint Plant Committee (JPC cess). This order is being challenged.

2. Shri M. Ali, JDR raised an objection to the effect that appellant has not obtained clearance from the Committee of Secretaries as required by the Supreme Court. He pointed out that copy of the minutes